Articles - Perfect Accounting

Converting a Partnership or Proprietorship into a ...

Outgrowing a partnership or proprietorship is a good problem to have — but converting it into a company without meeting the tax-neutrality conditions ...

Buyback of Shares in India: Section 115QA Tax, Pro ...

A buyback is often the cleanest way to return cash to shareholders — but the tax now sits with the company, not the shareholder, and that shift change ...

Setting Up in GIFT City IFSC: Entity Options, Tax ...

GIFT City offers a genuinely rare thing in Indian regulation — a fresh-start financial jurisdiction with real tax incentives. Here's how the entity op ...

NBFC Registration in India: RBI Scale-Based Regula ...

Not every NBFC is regulated the same way anymore. RBI's scale-based framework means your compliance burden depends on which layer you fall into — and ...

Payment Aggregator and Payment Gateway Licensing: ...

Processing customer payments without a Payment Aggregator license isn't a grey area anymore — it's a clear RBI compliance requirement, with a net wort ...

CSR Compliance Under Section 135: Applicability, S ...

Crossing the CSR applicability threshold isn't optional once it happens — and the spending, implementation and disclosure rules are stricter than most ...

DPIIT Startup Recognition and the Section 80-IAC T ...

DPIIT recognition and the 80-IAC tax holiday are two separate approvals, not one automatic bundle — and most startups that miss out on the tax benefit ...

Implementation of India's Labour Codes in 2026: Wh ...

Four labour codes have replaced 29 central labour laws — and the wage definition change alone forces most employers to restructure CTC. Here's what ac ...